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2024 (3) TMI 84 - AT - CustomsRejection of application seeking amendment of the bill of entries u/s 149 - mis-declaration of the HSN Code due to clerical error - imported consignments of Calcium Phosphate - interest and penalty - HELD THAT:- From the fact that soon after detection on 26.11.2020, the appellant paid the differential duty along with interest and penalty on 4.12.2020 without any protest. From the nature of amendment sought by the appellant in Bills of Entry, the same is liable to be allowed since only a paper declaration was sought for amending the Customs Tariff Heading from 25 to 28. The observations made by the Delhi High Court in CC Vs. M.D. Overseas [2023 (9) TMI 1271 - DELHI HIGH COURT] are relevant in the present context on the applicability of Section 149 of the Act. Thus, it would well be considered as a mistake which has been rectified at the first available opportunity and therefore there is no error in allowing the application made by the appellant u/s 149 of the Act seeking amendment of the bill of entries. The amendment sought by the appellant in the facts of the present case is justified and therefore the impugned order is liable to be set aside. The Department is directed to amend the Bill of Entries by exercising power u/s 149 of the Customs Act and pass appropriate orders on the appellant depositing the requisite fee under Notification No. 36/2017-Customs (NT). The appeal is, accordingly allowed.
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